More Than Just the ABC’s – The Power of Activity Based Costing

2004 NACE Technology Conference, Orlando FL



More Than Just the ABC’s – The Power of Activity Based Costing - This presentation discussed how public works agencies can use activity based costing and budgeting to help improve operations and do more with less resources. An overview of the different budgeting methods will be discussed and their pros and cons assessed. The overview will include major concepts that need to be applied to use activity based budgeting. Some of the fundamentals that will be covered include: setting performance objectives and effort levels, management processes of planning organizing directing and controlling, balancing resources to activities performed and creating activity guidelines. In addition you will hear how Charlotte County, FL has used activity based costing to improve their operations. 

Making Maintenance Systems Work for You: A guide to Implementing a MMS - This presentation discussed in depth analysis of the process of creating an effective maintenance system. It will start at the very basics of identification of agencies’ needs, selection of the right tools and then implementing it in an actual work environment. It will cover the in depth development of a system by outlining maintenance system components and options, evaluating individual agencies needs, how to choose software that is right for your agency, some of the possibilities to integrate with other systems, and the actual benefits of a MS. This will cover examples of successes and failures of implementing a maintenance system. The presentation will include an overview of system and theory of how they can be applied with potential successes along with three agencies’ experience (Alameda County, Contra Costa County and Hernando County).



Harry C. Lorick, PE, PTOE 
Principal, LA Consulting Inc, Manhattan Beach, CA